Amy Smith And John G Berylson Charitable Foundation
Amy Smith And John G Berylson Charitable Foundation maintains strong assets and zero officer compensation amidst fluctuating revenues.
EIN: 201990804 · Boston, MA · NTEE: T22 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $4.3M |
| Total Expenses | $493K |
| Program Spending | 95% |
| Net Assets | $5.7M |
| Transparency Score | 90/100 |
Is Amy Smith And John G Berylson Charitable Foundation Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Amy Smith And John G Berylson Charitable Foundation directs 95% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Amy Smith And John G Berylson Charitable Foundation
Amy Smith And John G Berylson Charitable Foundation (EIN: 201990804) is a nonprofit organization based in Boston, MA, classified under NTEE code T22. The organization reported total revenue of $4.3M and total assets of $6.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Amy Smith And John G Berylson Charitable Foundation's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Amy Smith And John G Berylson Charitable Foundation is a mid-size nonprofit that has been operating for 21 years, with 10 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 0.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $208K |
| Total Expenses | $493K |
| Surplus / Deficit | $-285,476 |
| Total Assets | $5.7M |
| Total Liabilities | $1 |
| Net Assets | $5.7M |
| Operating Margin | -137.4% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 139.5 months |
Financial Health Grade: B
In 2023, Amy Smith And John G Berylson Charitable Foundation reported a deficit of $285K with expenses exceeding revenue, holds 139.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 10 years of filings (2011–2023), Amy Smith And John G Berylson Charitable Foundation's revenue has grown at a compound annual growth rate (CAGR) of 0.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -75.0% | -6.4% | -4.7% |
| 2022 | -11.9% | -6.1% | +5.3% |
| 2021 | +820.4% | -4.9% | +1.6% |
| 2020 | -96.1% | -23.2% | -8.0% |
| 2019 | +54.0% | +17.9% | +10.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Amy Smith And John G Berylson Charitable Foundation with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 5%
- programs: 95%
- fundraising: 0%
According to IRS 990 filings, Amy Smith And John G Berylson Charitable Foundation allocates its expenses as follows: admin: 5%, programs: 95%, fundraising: 0%. With 95% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $285K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Executive compensation has consistently been reported as 0% across all available filings, indicating that the foundation's leadership is either unpaid or compensated through other means not reported as officer compensation, which is a strong positive for resource allocation.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Strengths
The following positive indicators were identified for Amy Smith And John G Berylson Charitable Foundation:
- Consistently zero officer compensation, indicating high efficiency in leadership costs.
- Strong and growing asset base, currently at $6,370,635, providing financial stability.
- Minimal liabilities ($0 or $1 across all filings), reflecting excellent financial health.
- High program spending ratio, as indicated by the NTEE code for grantmaking and lack of other significant expenses.
- Consistent filing history (10 filings), demonstrating transparency and compliance.
Frequently Asked Questions about Amy Smith And John G Berylson Charitable Foundation
Is Amy Smith And John G Berylson Charitable Foundation a legitimate charity?
Based on AI analysis of IRS 990 filings, Amy Smith And John G Berylson Charitable Foundation (EIN: 201990804) appears legitimate. Mission Score: 90/100. 0 red flags identified, 5 strengths noted.
How does Amy Smith And John G Berylson Charitable Foundation spend its money?
Amy Smith And John G Berylson Charitable Foundation directs 95% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Amy Smith And John G Berylson Charitable Foundation tax-deductible?
Amy Smith And John G Berylson Charitable Foundation is registered as a tax-exempt nonprofit (EIN: 201990804). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Amy Smith And John G Berylson Charitable Foundation compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Amy Smith And John G Berylson Charitable Foundation is above average for NTEE category T22 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Amy Smith And John G Berylson Charitable Foundation located?
Amy Smith And John G Berylson Charitable Foundation is headquartered in Boston, Massachusetts and files with the IRS under EIN 201990804. It is classified under NTEE code T22.
How many years of IRS 990 filings does Amy Smith And John G Berylson Charitable Foundation have?
Amy Smith And John G Berylson Charitable Foundation has 10 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $4.3M in total revenue.
Is Amy Smith And John G Berylson Charitable Foundation a good charity?
Based on the provided data, the foundation appears to be a very good charity. It maintains a strong asset base ($6,370,635), has consistently reported zero officer compensation, and minimal liabilities, all indicating sound financial management and a strong commitment to its mission without excessive overhead.
How does the foundation manage its expenses relative to its revenue?
The foundation's expenses have generally been lower than its revenue in most years, allowing for asset growth. For example, in 2022, revenue was $830,062 against expenses of $527,001. However, there have been periods, such as 2023 (revenue $207,731, expenses $493,207) and 2014 (revenue $924,160, expenses $975,281), where expenses exceeded revenue, likely drawing from its substantial asset base to fulfill its grantmaking commitments.
What is the trend in the foundation's assets?
The foundation's assets have shown a general upward trend over the long term, growing from $4,323,737 in 2011 to $6,370,635 currently, despite some year-to-year fluctuations. This indicates effective asset management and accumulation.
Filing History
IRS 990 filing history for Amy Smith And John G Berylson Charitable Foundation showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Amy Smith And John G Berylson Charitable Foundation's revenue has grown by 10%, moving from $189K to $208K. Total assets increased by 32.6% over the same period, from $4.3M to $5.7M. Total functional expenses rose by 188.5%, from $171K to $493K. In its most recent filing year (2023), Amy Smith And John G Berylson Charitable Foundation reported a deficit of $285K, with expenses exceeding revenue. The organization holds $1 in liabilities against $5.7M in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $5.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $208K | $493K | $5.7M | $1 | — | View 990 |
| 2022 | $830K | $527K | $6.0M | $1 | — | View 990 |
| 2021 | $942K | $561K | $5.7M | $1 | — | View 990 |
| 2020 | $102K | $590K | $5.6M | $1 | — | View 990 |
| 2019 | $2.6M | $768K | $6.1M | $0 | — | View 990 |
| 2015 | $1.7M | $651K | $5.5M | $0 | — | View 990 |
| 2014 | $924K | $975K | $4.5M | $0 | — | View 990 |
| 2013 | $3.0M | $1.0M | $4.5M | $0 | — | View 990 |
| 2012 | $462K | $339K | $4.4M | $0 | — | View 990 |
| 2011 | $189K | $171K | $4.3M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $208K, expenses of $493K, and assets of $5.7M (revenue -75.0% year-over-year).
- 2022: Revenue of $830K, expenses of $527K, and assets of $6.0M (revenue -11.9% year-over-year).
- 2021: Revenue of $942K, expenses of $561K, and assets of $5.7M (revenue +820.4% year-over-year).
- 2020: Revenue of $102K, expenses of $590K, and assets of $5.6M (revenue -96.1% year-over-year).
- 2019: Revenue of $2.6M, expenses of $768K, and assets of $6.1M (revenue +54.0% year-over-year).
- 2015: Revenue of $1.7M, expenses of $651K, and assets of $5.5M (revenue +86.0% year-over-year).
- 2014: Revenue of $924K, expenses of $975K, and assets of $4.5M (revenue -69.0% year-over-year).
- 2013: Revenue of $3.0M, expenses of $1.0M, and assets of $4.5M (revenue +545.9% year-over-year).
- 2012: Revenue of $462K, expenses of $339K, and assets of $4.4M (revenue +144.5% year-over-year).
- 2011: Revenue of $189K, expenses of $171K, and assets of $4.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Amy Smith And John G Berylson Charitable Foundation:
Data Sources and Methodology
This transparency report for Amy Smith And John G Berylson Charitable Foundation is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.